#23  (e 


Duke  University  Libraries 

Circular  for  18 
Conf  Pam  12mo  #236 


CIRCULAR  FOR  1864.— No.  3. 

EXECUTIVE    DEPARTMENT,  ) 

MiLLEDGEVILLE,    AugUSt  22,    1S64.       > 

Whereas,  under  the  7;34th  and  735th  Sections  of  the 
Code,  it  is  made  the  duty  of  the  Comptroller  General  to 
examine  and  add  together  the  Digests  of  Taxable  property 
of  the  State,  returned  by  the  various  Receivers  of  Tax 
Returns  of  the  State  to  the  Comptroller  General's  Office  ; 
and  by  Act  assented  to  December  12,  1863,  the  Governor 
and  Comptroller  General  are  further  authorized  and  requir- 
ed "in  assessing  the  tax  for  the  ensuing  year,  to  assess  and 
have  collected  such  per  cent,  as  sliall  be  sufficient  to  raise 
an  amount  of  money,  added  to  the  other  resources  of  the 
State,  to  support  the  Government  for  the  political  year 
1SG4 ;  in-ovided  that  the  amount  raised  shall  not  exceed 
one  per  cent  upon  the  value  of  the  taxable  property  of  the 
State,  estimated  in  Confederate  Treasury  Notes." 

In  obedience  to  the  requirements  of  the  Code,  the 
Comptroller  General  has  footed  up  and  added  together  the 
Digests;  and,  further  to  carry  out  the  requirements  of  the 
Act  of  the  12th  of  December,  1S()3.  it  is 

ORDERED,  That  the  rate  of  taxation  shall  be  ONE 
DOLLAR  ON  THE  ONE  HUNDRED  DOLLARS  on  the 
property  returned,  and  double  that  amount  on  the  default 
property,  that  being  the  per  cent,  necessary  to  raise  the 
amount  required  by  the  Act  of  December  12,  18()3,  upon 
the  Digests,  as  returned. 

JOSEPH  E.  BROWN, 

Governor. 
PETERSON    THWEATT, 

Comptroller  General. 

COMPTROLLER  GENERAL'S  OFFICE,  > 

MiLLEDGEVILLE,    Aug.   23,    1864.       > 

To  the  Tax  Collector  of  County. 

Sir:— You  will  proceed  to  collect  the  Tax  of  your 
county  in  accordance  with  the  above  order.  In  relation 
to  the  default  property,  I  deem  it  proper  to  8»7  ttjftt  tU« 


2 
Receiver  was  ordered  to  assess  a  double  value  on  the  same, 
in  the  column  bf  "value  aftor  deducting  SJOO."  Where 
the  Receiver  has  thus  disclmrged  his  doty,  of  course  you 
will  only  collect  a  single  tax  on  his  double  ussessiyent. 
"Where  he  has  not  assessed  a  double  value,  of  course  you 
must  collect  a  double  tax. 

And  now,  having  given  you  the  above  order  and  instruct 
tion,  and  as  I  intend,  while  in  office,  Xo  follow  the  luwclofcly 
in  all  the  duties  of  my  office,  I  deem  it  proper  at  this  time 
to  refer  you  to  the 

LAIXT  ZZV    RSLATIorr    TO    SETTLZIMZ1NT8   AT 
THE   TREASURY  ADTD    THIS    OmCZl. 

By  the  790th  Section  of  the  Code,  you  are  required  to 
have  your  Insolvent  Lists  here  anil  pay  all  taxes  in  the 
Treasury  and  make  yonr  final  settlement  at  this  office  by 
the  20th  December  next. 

To  enable  yo;i  thus  to  make  your  settlement,  the  Grand 
Jurors,  or  Inferior  Courts,  are  authorized  and  recjuired  to 
act  upon  anl  allow  you  an  insolvent  list,  if  you  have  one, 
by  the  ICth  December.  The  Grand  Jury  can  allow  one 
while  it  is  in  session  for  Court,  or  a  majority  of  the  In- 
ferior Court  can  allow  one,  at  am/  time,  either  at  its  regu- 
lar meeting  or  iti  racation.  In  the  event  you  Jail  to  icrt  i/our 
insolvent  Iht  to  make  your  settlement  on  the  LHltli  December, 
you  are  then  required  to  pay  all  the  money  into  the 
State  Treasury,  cxaiu  the  Receiver's  Cummissiuns.  In  lieu 
of  the  money  for  the  Receiver's  Commissions,  you  are  re- 
quired to  produce  the  Receiver's  certificate  from  the  Comp- 
troller, for  his  CoiiKnissions,  rcrciptcd  in.  fidl.  And  at  any 
time  thereafter  you  may  obtain  your  Insolvent  List,  and 
send  it  to  this  office,  if  it  is  made  out  in  due  form,  and  al- 
lowed here,  the  amount  due  you  will  re  immediately 
refunded,  by  your  authorizing  some  one  to  receipt  to  the 
Governor  for  you.  If  you  should  authorize  me  to  receipt  to 
the  Governor  for  you,  you  must  direct  how  the  money  must  be 
sent  to  you. 

In  case  you  fail  to  make  full  payments  at  the  Treasnry 
and  make  your  final  settlement  at  this  office  as  the  law 
directs,  it  is  made  my  duty  to  issue  execution  against  you 
and  your  securities  for  the  nmount  due,  with  20  per  cent, 
per  annum  interest. 


8  ■  -^ 

»  11VSOI.VKNT     lilSTS.  ""•'' 

In  place  of  the  72nd  Section  of  the  Code,  the  Leffisla-    '^^ 
ture  re-enacted  the  following  : 

"Sec.  II.  Be,  it.  further  rnactcdt  That  the  Collector  in  ev- 
ery county  shall,  on  oath,  be  obliged  to  lay  before  the 
Grand  Jury  or  Inferior  Court  of  each  county  a  list  of  such 
insolvents  as  ma}'  be  in  said  county,  who  shall  allow  or 
disallow  the  same. 

Sec.  III.  lie  it  jurlJier  aiacfcd,  Tiiat  the  Inferior  Courts 
of  the  several  Counties  of  this  State  or  the  Grand  Juries 
thereof,  may,  at  any  time  before  the  fifteenth  day  of  De- 
cember, of  each  year,  allow  the  Tax  Collectors  their  in- 
solvent lists,  and  said  insolvent  lists  can  be  allowed  or  dis- 
allowed, either  upon  the  list  of  names  furnished  by  the 
Collector,  on  oath,  as  above  required,  or  on  Ji.  fas.  with 
the  proper  entries  thereon. 

Sec.  IV.  Be  it  further  enacted,  That  the  Grand  Juries 
or  Inferior  Courts,  in  making  out  said  lists,  be  required  to 
state  how  much  is  alUnved  the  Collector  on  account  sf  the 
State  tax  and  how  much  is  allowed  on  the  corintytax. 

S(»c.  v.  Be  it  further  enacted,  That  when  the  Collector 
shall  have  his  insolvent  list  credited,  it  shall  be  the  duty  of 
the  Inferior  Court  or  Grniul  Juries  to  retain  a  copy  of  such 
list  and  direct  the  Collector  to  issue  executions  for  the 
same,  and  place  them  in  the  hands  of  some  Constable  of 
the  county  for  collection,  who  siiall  be  entitled  to  the  same 
fees  as  he  is  entitled  to  for  other  executions,  and  two  and 
one-half  per  centum,  and  the  balance  shall  be  paid  by  the 
Constable  to  the  Clerk  of  the  Inferior  Court,  whose  duty 
it  shall  be  to  transmit  the  same  to  the  Treasury." 

FOKM    OF   AN    INSOLVENT     LIST. 

GEORGIA,  •  County.  '^ 

We,  the  Grand  Jurors  chosen  and  sworn  for  said  county 
for  Term  (oy,  We,  the  Jus- 

tices of  the  Inferior  Court  for  County,   this 

day   assen)bled,)  \ipon  an  examination    of  the  insolvent  hst 
presented  to.  us  by  Tax  Collector  for 

said  county    for  the  year  do   hereby  allow  the 

said  Collector  dollars  and  cents,  as  his  in- 

solvent list,  on  account  of  the  State  tax  and  dol- 

lars and  cents,  as  his   insolvent  list  on  account  of 

the  county  tax. 

This  insolvent  list  should  be  certified  to,  under  seal,  by 
the  Clerk  of  the  Superior  Court,  if  allowed  by  a  Grand 
Jury,  or  the  Clerk  of  the  Inferior  Court,  if  alloH-ed  by  the 
Inferior  Court. 


4 

ERROHM    l.>     niOFHTn.  , 

The  Codo  authorizes  the  Governor  and  Comptroller  Gen- 
eral to  correct  all  errors  in  Digests,  and  to  refund  any  mo- 
ney improperly  paid  into  the  State  Treasury  in  conse- 
quence of  said  errors.  But  the  Governor  and  Comptroller 
General  must  have  stitisf'ac/cn,  a-idnnr  that  mistakes  have 
been  made  before  they  will  act  in  these  cases. 

Before  examining  into  these  errors,  the  Governor  and 
Comptroller  General  ret/uirc  that  the  Grand  Jury  or  Infe- 
rior Court  of  your  county,  (who  can  rcadilij  get  all  tli« 
facts,  and  give  you  and, others  a  y<//r  Iicari/ig,)  must  certify 
to  any  mistakes  or  errors  occurring  on  your  Books. 

The  Jury  or  Court  must  state  the  nainr  of  the  person  op- 
posite wliose  name  the  error  appears,  and  the  district  in 
which  his  name  is  entered.  Iftliesame  is  returned  twice 
and  in  diffncnt  districts  they  must  state  the  districts  where 
the  same  can  be  found.  If  this  be  done  we  can  readily  find 
where  the  correction  is  to  be  made.  The  Jury  or  Court 
must  then  state  the  naturfe  of  the  error,  how  it  was  made, 
and  state  what  is  the  ditterence  between  the  error  and  the 
correct  amount,  either  for  or  against  tliO  State,  and  recom- 
mend to  iJiis  oflice  a  settlement  in  ai'conlance  with  the 
facts. 

It,  upon  examination  of  such  certificate  of  the  Jury  or 
Court,  the  same  errors  appear  on  the  Digest  in  this  office 
that  appears  on  your  Book,  the  Governor  and  Comptroller 
General  are  authorized  and  will  mak»i  the  necessary  cor- 
rection and  allow  what  is  riglit. 

DUKAUI.TKRN     >OT     O.'V     TIIK     DldiKMT. 

Your  duty  as  to  this  class  of  Tax  Payers  is  thus  defined 
in  the  SOSth  section  of  the  Code.     You  are  recjuired  : 

"To  search  out  and  ascertain  as  far  as  possible,  all  polls, 
professions,  free  persons  of  color,  and  all  taxal)le  property 
not  returned  to  tlie  Receiver  or  not  found  on  his  digests. 

To  enter  all  such  defaults  in  a  book  kcj)t  for  that  pur- 
pose, to  assess  and  collect  thereon  a  double  tax  and  pay  the 
same  over  to  the  Comptroller  General  and  County  Treas- 
urer respectively,  after  deducting  doubh;  commissions,  and 
to  deposit  said  book  with  the  Comptroller  General,  and  a 
copy  with  the  Clerk  of  the  Inferior  (Jourt,  before  the  day 
of  final  settlement." 

By  Act  of  the  Legislature  of  18(i2,  so  nnuli  of  the  above 
as  allows  you  ihmhlr  cninmissi.o/is  for  these  Defaulters  was 
repealed,  and  you  will  now  only  get  single  roniinissions  on 
the  same.  The  2nd  Section  of  the  same  Act  prescribes  the 
following  additional  duty  and  penalty  in  relation  to  the 
game  niatter,  viz : 


•'Sec.  II.  Beit  furthr  enacted.    That  on    or  before  the 
•15th  da}'^  of  December  in  each  and  every  year,  the  Tax  Re- 
ceivers and  Collectors  shall  make  out,  under  oath,  their  re- 
turns of  property  not  on  the  first,  or  Receiver's  digest,  as 
provided  for  under  the  first  Section  of  the  Act  of  the  11th 
day  of  December,  1S5S,  and  forward  the  same  on  the  20th 
day  of  December    in    each  and  every  year,  or  such  other 
day  as  may  be  designated  by    law  as  a  day  of  final  settle- 
ment by  Tax  Collectors;  and  if  up  to   the    15th    day   of 
December,  said  officers  have  not  been  able  to  find  any  pro- 
perty in  the  county,  omitted  on   the  first  or  Receiver's  di- 
gest,   the}'*  shall  swear  that    they  have   not  been   able  to 
find  any  of  said  property,  and  send  their  affidavits  to  the 
Comptroller  -Ceneral's   office  ;  and   any  Tax  Receiver  and 
Collector  who  shall  have  collected    money  from  tax-payers 
not  on  the  first,  or  Receiver's  digest,   and  who  shall  tail  or 
refuse  to  mhke  his  returns,  and  pay  said  money  into   the 
Treasury  by  the  20th  day  of  December  in  each  and  every 
year,   or  at  such  tii^e  as  may  be  designated   by  law  for  the 
final  settlement   by  Tax  Collectors,    said  officers  shall   be 
deemed  and  held  in  default,  and  shall  be  liable  to  a  penal- 
ty or  tax    of  five  hundred   dollars;  said  penalty  or   tax,  in 
addition   to    the  amount  of  money  belonging  to  the  State, 
retained  by  said  Collectors,   to  be  collected   by  an  execu- 
tion against  said  defaulting  Receiver  and  Collector,  and  his 
securities,    to  be  issued  upon    information,    by  the  Comp- 
troller General;  one  half  of  the  five  hundred  dollars  to  go 
to  the  informer  who  will  produce  to  the  Comptroller  Gen- 
eral   any  receipt  of  the  Collector,  or  other  paper  showing 
that  the  Collector  has  such  money  in  his  hands,   belonging 
to  the  State  ;  Provided,  that  so  much  of  this  section  as  re- 
lates to   rewarding  informers  shall  not  go  into  effect  until 
after  jthe  first  day  of  April  next. 

So  you  will  discover  by  the  above  that  you  must  said  to 
this  office  an  affidavit  in  relation  to  these  Defaulters,  on  the 
20th  December,  whether  you  have  found  any  of  titcm  or  not. 
If  you  don't  do  this,  you  are  liable  to  be  informed  upon, 
and  be  fined  $500,  besides  being  made  to  pay  the  amount 
collected,  if  any. 

1IIE     ITIANNER     OF    TAXING     VRF  Al'LTERS. 

By  an  Act  assented  to  Dec.  7,  1SG3,  defaulters  are  to 
be  hereafter  taxed  as   follows: 

An  Act  to  amend  the  seven  hundred  and  eighty-sixth  secimi  of 
the  Code  of  Geotgia^  relative  to  taxing  d<fuvllc7s. 
Section  I.  The  General  Assembly  of  this  State  do  enact , 
That  the  seven  hundred  and  eighty-sixth  section  of  the 
Code  of  Georgia,  he  so  amended  as  to  provide  that  if  any 
person  shall  fail  to  make  a  return  of  taxable  property  in 
whole,  or  in  part  under  the  tax  acts  in  force  iii  this  State, 


mcli   person  so  in   default,  shall  Jje  double    taxed  for  the 
first  year's  default,  for  the  second  year's  default,  four  fold," 
and  increasing  in  the  same  ratio  each  jear  until  a  return  is 
made. 

Sec.  II.  Re[)oals  contlictilig  laws. 

Assented  to  Dec.  7,  ISO:^. 

OKFAI'I.TKKM      4i:l'..\ICRAI.I.¥. 

The  77-3th  section  of  the  Code,  is  as  follows  : 
^  77.5.  When  a  tax  payer  has  been  returned  as  default- 
er and  double  taxed,  either  by  the  Receiver  or  Collector, 
the  Justices  of  the  Inferior  Court  are  authori7,e«i  to  relieve 
the  defaulter  of  the  [)enalty  for  delault  at  the  time  said 
Justices  allow  the  Collector  his  resolvent  l^^ts,  provided, 
that  said  tax  payer  shows  to  such  Justices  by  satisfactory 
evidence  that  either  from  Providential  or  other  good  cause 
Ije  had  not  an  opportunicy  to  make  his  return  to  the  Re- 
ceiver of  Tax  Returns,  and  at  the"  time  of  such  release 
promptly  pays  his  proper  tax  and  one  dollar  to  the  Collec- 
tor as  his  fee,  the  Collector  shall  prbmptly  inform  the 
Comptroller  General  ot  such  release  and.  the  amount  of 
taxes  paid. 

YOl  K     0\V.\     A.\U      TIIIC      KK<-FlVi:iCM      <'0.n.llI.SMIO:\M. 

'IMiat  you  may  know  what  your  commissions  are,  I  give 
you  the  followini;  from  the  Act  of  the  li?th  Dec,  1863, 
levying  the  tax  lor  1S04  : 

Sec.  IV.  Be  h  farth(rr  fnac/rd,  'J'hat  in  the  assessment  and 
colleetioii  of  the  general  State  tax  for  1S(»1,  no  Receiver  of 
Tax  Returns  or  Tax  (Ndlector  shall  receive  more  than  fif- 
teen hundred  dollars  eonnnissions  on  said  tax;  that  is  to 
say,  on  all  digests  that  net  ten  thousand  dollars  and  under 
twenty  thousand  dollars,  not  more  than  six  hundred  dollUrs 
coninrissions  shall  be  allowed  to  each  officer;  wheife  the 
digests  net  over  twenty  thousand  dollars  and  under  f.)rty 
thousand  dollars,  not  more  tliiin  eight  hundri'd  dollars  shall 
be  allow*!  to  each  ollicer  ;  that  where  the  digests  net  over 
forty  thousand  dollars  and  under  sixty  thousand  dollars,  not 
more!  than  one  thousand  dollars  shall  be  allowed  to  each 
olficer  ;  where  ilie  digests  net  over  sixty  thousand  dollars 
and  under  eighty  thousand  doli.-irs,  tin;  amonnt  allowe<l 
each  officer  shall  not  excised  twelve  hundred  dollars ;  and 
that  where  the  digests  net  over  eighty  thousand  dollars, 
fifteen  hundivd  dollars,  and  no  more,  shall  be  allowed  to 
eiich  officer  by  the  Comptroller  General;  and  that  in  al- 
lowing the.^e  offi  ,'ers  commissions,  the  Comptroller  Oeneral 
be  directed  to  allow  the  commissions  to  each  according  to 
the  schedule  in  the  Code,  until  the  limits  above  stated,  as 
to  commissions,  are  reached,  after  which  the  liuiits  shall  be 
the  whole  commissions  allovved  for  each  digest  specified  in 
this  section. 


7 

The  Code  says,  in  allowing  Commissions  to  Receivers 
and  Collectors,  "in  netting  the  Digest,  the  default  list  shall 
be  deducted  for  the  Receivers,  and  the  insolvent  list,  for 
the  Collectors." 

I^IEIV     FOR    TAXES. 

The  742,  743  and  744th  Sections  of  the  Code,  reads  as 
follows  : 

"Sec.  742.  Taxes  shall  be  paid  before  any  other  debt, 
lien  or  claim  whatsoever,  and  the  property  returned  or 
held  at  the  time  of  giving  in,  or  after,  is  always  subject. 

743.  All  deeds  of  gift,  mortgages,  sales  and  assessments 
of  property  of  any  kind,  made  to  avoid  paying  taxes,  or 
judgments  rendered  for  the  same  purpose,  arc  null  and 
void. 

744.  The  person  holding  such  property,  or  to  whom 
such  conveyance  may  be  made,  is  liable  for  such  taxes,  and 
the  property  also,  whenever  found,  no  matter  in  whose 
possession  it  may  be.'" 

TO   i;»'IIOM     YOU  MCST  SEi'VD  IMONEY,     CHECKS,  Ac. 

All  moneys,  cJicch  or  certificates  of  dcjid^it  must  he  sejit'  to  the 
State  Treasurek.  All  insolvent  lists  an<l  certificates  of 
Errors  in  Digest  must  be  sent  to  the  Comptroller  General. 
Although  you  have  to  present  your  vouchers  for  settle- 
ment, and  have  the  accounts  balanced  and  closed  at  this 
office,  yet,  unless  especially  directed  to  do  otherwise,  a// 
payments  for  taxes  must  be  paid  to  the  State  TreaKurcr. 


But  I  will  say  no  more,  except  to  close  by  remarking, 
that  having  now  in  advance  given  you  the  law,  with  such 
instructions  as  will  enable  you  to  discharge  your  duty  to 
the  State  promptly  ;  and  having  also  announced  to  you  my 
determination'  to  adhere  closely  to  the  law,  while  I  remain  in 
office,  I  would  advise  you  to  a  similar  course.  If  you  do  not 
pursue  it,  and  yuu  should  be  found  in  default  on  the 
2Pth  December,  you  can  see  (as  well  as  I)  the  duty  the 
law  imposes  upon  me. 

Very  respectfully,  you  obedient  servant, 

PETERSON    THWEATT, 

Comptroller  General. 

TAXES  DUE    FROM  YOIIR  COCNTY. 

General  Tax  due  from  your  County, 

Income  Tax  due  from  your  County, 


Total  tables  due,, 


s 

THC     Ki:VD    OP    VVJifOn  TO  HK    KBRCKITED  FOR   TAXKM 

The  following  Circular  of  the  Treasurer  gives  you  this 
inf«)rmatioii  ;  to  wliich  I  \V(»ultl  call  your  particular  at- 
tention : 

TREASURER'S   CIRCULAR. 


TREASURY    OF  GEORGIA,  ( 
Mii.LEDGEViM.K,  August  23rd,    1SG4.      > 

7\)  (he  Tax    Collectors  of  the  Stdtc  of'  Gcorg'ni  : 

Gentlemkn: — The  time  for  collection  of  State  taxes 
beiii'^  near  at  hand,  in  accordance  with  law  and  iisage  I 
give  you  herewith  a  statement  of  the  funds  whicii  will  be 
received  at  the  Treasury  in  settlement  of  your  accounts, 
and  a  caution  as  to  others  to  which  T  earnestly  request 
your  strict  attention. 

The  only  funds  to  be   received,  are  : 
Georo-ia   Treasury  Notes  and  Change  liills  of  all  issues, 
lionds  and   coupons  of  the  State  of  Georgia,  DUE, 
Confotlerate  Treasury  Not«s  of  the  new  issue  tuily. 
Current  Bank    Notes  and  specie, 
Chanire  Bills  of  the  Western  &  Atlantic  Rail  Road, 
Central  llank  Notes  of  the  State  of  Georgiu. 
Checks  of  solvent  Banks  or  Agencies  on  any  Bank  in  Au- 
gusta, Athens,  Columbus,  Macon  or  Savannah,  and  Atlanta, 
when  (inlet  is  restored  and  business   resumed  at  that  place, 
and  certificates   of  deposite   from    the   Banks  of  either  of 
the  cities  named,  will  be  received  in  order  to  facilitate  the 
remittance  of  your  funds,  6m/  i/i  710  cose  u-'ili  the  ehrchs  of 
jniid/c  iiKViridiinls  Ijr  Uihrn. 

All  e\pense><    of   remhtaurcs  by  Express  must  be 
prepaid  or  they  uill  not  be  taken  from  the  oflire. 

KespertfuUv,  »S:c., 

JOHN  JONES,  Treasurer. 


Hollinger  Corp. 
pH8.5 


